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Yunus Harjito
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance

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ANALISIS KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Yunus Harjito
Jurnal Akuntansi Vol. 19 No. 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i1.112

Abstract

This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and a debt-to-equity ratio of the tendency of going-concern audit opinion. In this study, the type of data used is quantitative data with a population of 145 companies listed in the Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with a sample totalling 20 companies were selected based on the purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and the debt-to-equity ratio does not significantly influence the going-concern audit opinion.
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